Church auxiliary is exempt from filing Form 990

Plain-English summary

A tax-exempt organization asked the IRS to excuse it from filing annual Form 990 returns. Based on the information provided, the IRS classified the organization as an integrated auxiliary of a church. Treas. Reg. § 1.6033-2(g)(1)(i) exempts that type of church-affiliated organization from the Form 990 filing requirement. The IRS therefore confirmed that the organization does not need to file Form 990 and said it would update its records. The organization remains subject to its other responsibilities as an IRC § 501(c)(3) organization.

Ruling snapshot

• Question: Is the organization exempt from filing Form 990 as an integrated auxiliary of a church?
• Outcome: Approved
• Key authorities: IRC §§ 501(a), 501(c)(3); Treas. Reg. § 1.6033-2(g)(1)(i), (h)

Full text (IRS public release)

Department of the Treasury
Internal Revenue Service
Tax Exempt and Government Entities

Date:
07/17/2025

Employer ID number:

Person to contact:

Name:

ID number:

Telephone:

Form 990 required:

Release Number: 202548028
Release Date: 11/28/2025

UIL:
6033.01-00

Dear

Why you're receiving this letter

This is in response to your request to be exempt from the requirement to file Form 990, Return of Organization Exempt from Income Tax.

Treasury Regulation Section 1.6033-2(g)(1)(i) provides that an integrated auxiliary of a church exempt from taxation under Internal Revenue Code (IRC) Section 501(a) isn't required to file Form 990. The term "integrated auxiliary of a church" is defined in Treas. Reg. Section 1.6033-2(h). Based on the information you provided, we determined you qualify for classification as an integrated auxiliary of a church. Therefore, in accordance with Treas. Reg. Section 1.6033-2(g)(1)(i), you're not required to file Form 990. We'll update our records accordingly.

What you need to know

As an organization exempt from federal income tax under IRC Section 501(c)(3), you must fulfill other requirements. You can find helpful information about your responsibilities as tax exempt organization in Publication 4221-PC, Compliance Guide for 501(c)(3) Public Charities.

Additional information

We'll make this determination letter available for public inspection after making deletions as required by IRC Section 6110, such as the names, addresses, and other identifying details... We've enclosed Letter 437, Notice of Intention to Disclose Rulings, and a copy of the letter that shows our proposed deletions.

• If you disagree with our proposed deletions, follow the instructions in the Letter 437 on how to notify us.

• If you agree with our deletions, you don't need to take any further action.

If you have questions, you can call the contact person shown at the top of this letter. Keep a copy of this letter for your records.

We sent a copy of this letter to the representative as indicated on your power of attorney.

Sincerely,

Stephen A. Martin
Director, Exempt Organizations
Rulings and Agreements

Enclosures:
Letter 437
Redacted Letter 4715